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Form 1040ez 2012 Instructions

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Form 1040ez 2012 Instructions

Form 1040ez 2012 instructions 6. Form 1040ez 2012 instructions   Tax Treaty Benefits Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Purpose of Tax Treaties Common Benefits Competent Authority AssistanceAdditional filing. Form 1040ez 2012 instructions Obtaining Copies of Tax Treaties Topics - This chapter discusses: Some common tax treaty benefits, How to get help in certain situations, and How to get copies of tax treaties. Form 1040ez 2012 instructions Useful Items - You may want to see: Publication 597 Information on the United States—Canada Income Tax Treaty 901 U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Tax Treaties See chapter 7 for information about getting these publications. Form 1040ez 2012 instructions Purpose of Tax Treaties The United States has tax treaties or conventions with many countries. Form 1040ez 2012 instructions See Table 6-1 at the end of this chapter for a list of these countries. Form 1040ez 2012 instructions Under these treaties and conventions, citizens and residents of the United States who are subject to taxes imposed by the foreign countries are entitled to certain credits, deductions, exemptions, and reductions in the rate of taxes of those foreign countries. Form 1040ez 2012 instructions If a foreign country with which the United States has a treaty imposes a tax on you, you may be entitled to benefits under the treaty. Form 1040ez 2012 instructions Treaty benefits generally are available to residents of the United States. Form 1040ez 2012 instructions They generally are not available to U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions citizens who do not reside in the United States. Form 1040ez 2012 instructions However, certain treaty benefits and safeguards, such as the nondiscrimination provisions, are available to U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions citizens residing in the treaty countries. Form 1040ez 2012 instructions U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions citizens residing in a foreign country also may be entitled to benefits under that country's tax treaties with third countries. Form 1040ez 2012 instructions Certification of U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions residency. Form 1040ez 2012 instructions   Use Form 8802, Application for United States Residency Certification, to request certification of U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions residency for purposes of claiming benefits under a tax treaty. Form 1040ez 2012 instructions Certification can be requested for the current and any prior calendar years. Form 1040ez 2012 instructions You should examine the specific treaty articles to find if you are entitled to a tax credit, tax exemption, reduced rate of tax, or other treaty benefit or safeguard. Form 1040ez 2012 instructions Common Benefits Some common tax treaty benefits are explained below. Form 1040ez 2012 instructions The credits, deductions, exemptions, reductions in rate, and other benefits provided by tax treaties are subject to conditions and various restrictions. Form 1040ez 2012 instructions Benefits provided by certain treaties are not provided by others. Form 1040ez 2012 instructions Personal service income. Form 1040ez 2012 instructions If you are a U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions resident who is in a treaty country for a limited number of days in the tax year and you meet certain other requirements, the payment you receive for personal services performed in that country may be exempt from that country's income tax. Form 1040ez 2012 instructions Professors and teachers. Form 1040ez 2012 instructions If you are a U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions resident, the payment you receive for the first 2 or 3 years that you are teaching or doing research in a treaty country may be exempt from that country's income tax. Form 1040ez 2012 instructions Students, trainees, and apprentices. Form 1040ez 2012 instructions If you are a U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions resident, amounts you receive from the United States for study, research, or business, professional and technical training may be exempt from a treaty country's income tax. Form 1040ez 2012 instructions Some treaties exempt grants, allowances, and awards received from governmental and certain nonprofit organizations. Form 1040ez 2012 instructions Also, under certain circumstances, a limited amount of pay received by students, trainees, and apprentices may be exempt from the income tax of many treaty countries. Form 1040ez 2012 instructions Pensions and annuities. Form 1040ez 2012 instructions If you are a U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions resident, nongovernment pensions and annuities you receive may be exempt from the income tax of treaty countries. Form 1040ez 2012 instructions Most treaties contain separate provisions for exempting government pensions and annuities from treaty country income tax, and some treaties provide exemption from the treaty country's income tax for social security payments. Form 1040ez 2012 instructions Investment income. Form 1040ez 2012 instructions If you are a U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions resident, investment income, such as interest and dividends, that you receive from sources in a treaty country may be exempt from that country's income tax or taxed at a reduced rate. Form 1040ez 2012 instructions Several treaties provide exemption for capital gains (other than from sales of real property in most cases) if specified requirements are met. Form 1040ez 2012 instructions Tax credit provisions. Form 1040ez 2012 instructions If you are a U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions resident who receives income from or owns capital in a foreign country, you may be taxed on that income or capital by both the United States and the treaty country. Form 1040ez 2012 instructions Most treaties allow you to take a credit against or deduction from the treaty country's taxes based on the U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions tax on the income. Form 1040ez 2012 instructions Nondiscrimination provisions. Form 1040ez 2012 instructions Most U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions tax treaties provide that the treaty country cannot discriminate by imposing more burdensome taxes on U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions citizens who are residents of the treaty country than it imposes on its own citizens in the same circumstances. Form 1040ez 2012 instructions Saving clauses. Form 1040ez 2012 instructions U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions treaties contain saving clauses that provide that the treaties do not affect the U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions taxation of its own citizens and residents. Form 1040ez 2012 instructions As a result, U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions citizens and residents generally cannot use the treaty to reduce their U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions tax liability. Form 1040ez 2012 instructions However, most treaties provide exceptions to saving clauses that allow certain provisions of the treaty to be claimed by U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions citizens or residents. Form 1040ez 2012 instructions It is important that you examine the applicable saving clause to determine if an exception applies. Form 1040ez 2012 instructions More information on treaties. Form 1040ez 2012 instructions   Publication 901 contains an explanation of treaty provisions that apply to amounts received by teachers, students, workers, and government employees and pensioners who are alien nonresidents or residents of the United States. Form 1040ez 2012 instructions Since treaty provisions generally are reciprocal, you usually can substitute “United States” for the name of the treaty country whenever it appears, and vice versa when “U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions ” appears in the treaty exemption discussions in Publication 901. Form 1040ez 2012 instructions   Publication 597 contains an explanation of a number of frequently-used provisions of the United States–Canada income tax treaty. Form 1040ez 2012 instructions Competent Authority Assistance If you are a U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions citizen or resident alien, you can request assistance from the U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions competent authority if you think that the actions of the United States, a treaty country, or both, cause or will cause a tax situation not intended by the treaty between the two countries. Form 1040ez 2012 instructions You should read any treaty articles, including the mutual agreement procedure article, that apply in your situation. Form 1040ez 2012 instructions The U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions competent authority cannot consider requests involving countries with which the United States does not have a tax treaty. Form 1040ez 2012 instructions Effect of request for assistance. Form 1040ez 2012 instructions   If your request provides a basis for competent authority assistance, the U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions competent authority generally will consult with the treaty country competent authority on how to resolve the situation. Form 1040ez 2012 instructions How to make your request. Form 1040ez 2012 instructions   It is important that you make your request for competent authority consideration as soon as either of the following occurs. Form 1040ez 2012 instructions You are denied treaty benefits. Form 1040ez 2012 instructions Actions taken by both the United States and the foreign country result in double taxation or will result in taxation not intended by the treaty. Form 1040ez 2012 instructions   In addition to making a request for assistance, you should take steps so that any agreement reached by the competent authorities is not barred by administrative, legal, or procedural barriers. Form 1040ez 2012 instructions Some of the steps you should consider taking include the following. Form 1040ez 2012 instructions Filing a protective claim for credit or refund of U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions taxes. Form 1040ez 2012 instructions Delaying the expiration of any period of limitations on the making of a refund or other tax adjustment. Form 1040ez 2012 instructions Avoiding the lapse or termination of your right to appeal any tax determination. Form 1040ez 2012 instructions Complying with all applicable procedures for invoking competent authority consideration. Form 1040ez 2012 instructions Contesting an adjustment or seeking an appropriate correlative adjustment with respect to the U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions or treaty country tax. Form 1040ez 2012 instructions Taxpayers can consult with the U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions competent authority to determine whether they need to take protective steps and when any required steps need to be taken. Form 1040ez 2012 instructions   The request should contain all essential items of information, including the following items. Form 1040ez 2012 instructions A reference to the treaty and the treaty provisions on which the request is based. Form 1040ez 2012 instructions The years and amounts involved in both U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions dollars and foreign currency. Form 1040ez 2012 instructions A brief description of the issues for which competent authority assistance is requested. Form 1040ez 2012 instructions   A complete listing of the information that must be included with the request can be found in Revenue Procedure 2006-54, or its successor. Form 1040ez 2012 instructions Revenue Procedure 2006-54 is available at www. Form 1040ez 2012 instructions irs. Form 1040ez 2012 instructions gov/irb/2006-49_IRB/ar13. Form 1040ez 2012 instructions html. Form 1040ez 2012 instructions   Also, see Notice 2013-78, which provides proposed updates to the procedures for requesting U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions competent authority assistance under tax treaties. Form 1040ez 2012 instructions As noted, Revenue Procedure 2006-54 will be superseded by a revenue procedure to be published in the future. Form 1040ez 2012 instructions    Your request for competent authority consideration should be addressed to:   Deputy Commissioner (International) Large Business and International Division Internal Revenue Service 1111 Constitution Avenue, NW Routing M4-365 Washington, DC 20224 Attn: TAIT Additional filing. Form 1040ez 2012 instructions   In the case of U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions - initiated adjustments, you also must file a copy of the request with the IRS office where your case is pending. Form 1040ez 2012 instructions If the request is filed after the matter has been designated for litigation or while a suit contesting your relevant tax liability is pending in a United States court, a copy of the request, with a separate statement attached identifying the court where the suit is pending and the docket number of the action, also must be filed with the: Office of Associate Chief Counsel (International) Internal Revenue Service 1111 Constitution Avenue, NW Washington, DC 20224 Additional details on the procedures for requesting competent authority assistance are included in Revenue Procedure 2006-54, or its successor. Form 1040ez 2012 instructions Obtaining Copies of Tax Treaties Table 6-1 lists those countries with which the United States has income tax treaties. Form 1040ez 2012 instructions This table is updated through October 31, 2013. Form 1040ez 2012 instructions You can get complete information about treaty provisions from the taxing authority in the country from which you receive income or from the treaty itself. Form 1040ez 2012 instructions You can obtain the text of most U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions treaties at IRS. Form 1040ez 2012 instructions gov. Form 1040ez 2012 instructions You also can request the text of treaties from the Department of Treasury at the following address. Form 1040ez 2012 instructions Department of Treasury Office of Business and Public Liaison Rm. Form 1040ez 2012 instructions 3411 1500 Pennsylvania Avenue, NW  Washington, DC 20220 If you have questions about a treaty and you are in the United States, Puerto Rico, or the U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Virgin Islands, you can call the IRS at 1-800-829-1040. Form 1040ez 2012 instructions Table 6–1. Form 1040ez 2012 instructions List of Tax Treaties (Updated through October 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Form 1040ez 2012 instructions D. Form 1040ez 2012 instructions ) Australia TIAS 10773 Dec. Form 1040ez 2012 instructions 1, 1983 1986-2 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 220 1986-2 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 246 Protocol TIAS Jan. Form 1040ez 2012 instructions 1, 2004     Austria TIAS Jan. Form 1040ez 2012 instructions 1, 1999     Bangladesh TIAS Jan. Form 1040ez 2012 instructions 1, 2007     Barbados TIAS 11090 Jan. Form 1040ez 2012 instructions 1, 1984 1991-2 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 436 1991-2 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 466 Protocol TIAS Jan. Form 1040ez 2012 instructions 1, 2005     Belgium TIAS Jan. Form 1040ez 2012 instructions 1, 2008     Bulgaria TIAS Jan. Form 1040ez 2012 instructions 1, 2009     Canada2 TIAS 11087 Jan. Form 1040ez 2012 instructions 1, 1985 1986-2 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 258 1987-2 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 298 Protocol TIAS Jan. Form 1040ez 2012 instructions 1, 2009     China, People's Republic of TIAS 12065 Jan. Form 1040ez 2012 instructions 1, 1987 1988-1 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 414 1988-1 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 447 Commonwealth of Independent States3 TIAS 8225 Jan. Form 1040ez 2012 instructions 1, 1976 1976-2 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 463 1976-2 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 475 Cyprus TIAS 10965 Jan. Form 1040ez 2012 instructions 1, 1986 1989-2 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 280 1989-2 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 314 Czech Republic TIAS Jan. Form 1040ez 2012 instructions 1, 1993     Denmark TIAS Jan. Form 1040ez 2012 instructions 1, 2001     Protocol TIAS Jan. Form 1040ez 2012 instructions 1, 2008     Egypt TIAS 10149 Jan. Form 1040ez 2012 instructions 1, 1982 1982-1 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 219 1982-1 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 243 Estonia TIAS Jan. Form 1040ez 2012 instructions 1, 2000     Finland TIAS 12101 Jan. Form 1040ez 2012 instructions 1, 1991     Protocol TIAS Jan. Form 1040ez 2012 instructions 1, 2008     France TIAS Jan. Form 1040ez 2012 instructions 1, 1996     Protocol TIAS Jan. Form 1040ez 2012 instructions 1, 2009     Germany TIAS Jan. Form 1040ez 2012 instructions 1, 1990     Protocol TIAS Jan. Form 1040ez 2012 instructions 1, 2008     Greece TIAS 2902 Jan. Form 1040ez 2012 instructions 1, 1953 1958-2 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 1054 T. Form 1040ez 2012 instructions D. Form 1040ez 2012 instructions 6109, 1954-2 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 638 Hungary TIAS 9560 Jan. Form 1040ez 2012 instructions 1, 1980 1980-1 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 333 1980-1 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 354 Iceland TIAS 8151 Jan. Form 1040ez 2012 instructions 1, 2009     India TIAS Jan. Form 1040ez 2012 instructions 1, 1991     Indonesia TIAS 11593 Jan. Form 1040ez 2012 instructions 1, 1990     Ireland TIAS Jan. Form 1040ez 2012 instructions 1, 1998     Israel TIAS Jan. Form 1040ez 2012 instructions 1, 1995     Italy TIAS Jan. Form 1040ez 2012 instructions 1, 2010     Jamaica TIAS 10207 Jan. Form 1040ez 2012 instructions 1, 1982 1982-1 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 257 1982-1 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 291 Japan TIAS Jan. Form 1040ez 2012 instructions 1, 2005     Kazakhstan TIAS Jan. Form 1040ez 2012 instructions 1, 1996     Korea, South TIAS 9506 Jan. Form 1040ez 2012 instructions 1, 1980 1979-2 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 435 1979-2 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 458 Latvia TIAS Jan. Form 1040ez 2012 instructions 1, 2000     Lithuania TIAS Jan. Form 1040ez 2012 instructions 1, 2000     Luxembourg TIAS Jan. Form 1040ez 2012 instructions 1, 2001     Malta TIAS Jan. Form 1040ez 2012 instructions 1, 2011     Mexico TIAS Jan. Form 1040ez 2012 instructions 1,1994     Protocol TIAS Jan. Form 1040ez 2012 instructions 1, 2004               Table 6–1 (continued). Form 1040ez 2012 instructions Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. Form 1040ez 2012 instructions D. Form 1040ez 2012 instructions ) Morocco TIAS 10195 Jan. Form 1040ez 2012 instructions 1, 1981 1982-2 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 405 1982-2 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 427 Netherlands TIAS Jan. Form 1040ez 2012 instructions 1, 1994     Protocol TIAS Jan. Form 1040ez 2012 instructions 1, 2005     New Zealand TIAS 10772 Nov. Form 1040ez 2012 instructions 2, 1983 1990-2 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 274 1990-2 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 303 Protocol TIAS Jan. Form 1040ez 2012 instructions 1, 2011     Norway TIAS 7474 Jan. Form 1040ez 2012 instructions 1, 1971 1973-1 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 669 1973-1 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 693 Protocol TIAS 10205 Jan. Form 1040ez 2012 instructions 1, 1982 1982-2 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 440 1982-2 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 454 Pakistan TIAS 4232 Jan. Form 1040ez 2012 instructions 1, 1959 1960-2 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 646 T. Form 1040ez 2012 instructions D. Form 1040ez 2012 instructions 6431, 1960-1 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 755 Philippines TIAS 10417 Jan. Form 1040ez 2012 instructions 1, 1983 1984-2 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 384 1984-2 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 412 Poland TIAS 8486 Jan. Form 1040ez 2012 instructions 1, 1974 1977-1 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 416 1977-1 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 427 Portugal TIAS Jan. Form 1040ez 2012 instructions 1, 1996     Romania TIAS 8228 Jan. Form 1040ez 2012 instructions 1, 1974 1976-2 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 492 1976-2 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 504 Russia TIAS Jan. Form 1040ez 2012 instructions 1, 1994     Slovak Republic TIAS Jan. Form 1040ez 2012 instructions 1, 1993     Slovenia TIAS Jan. Form 1040ez 2012 instructions 1, 2002     South Africa TIAS Jan. Form 1040ez 2012 instructions 1, 1998     Spain TIAS Jan. Form 1040ez 2012 instructions 1, 1991     Sri Lanka TIAS Jan. Form 1040ez 2012 instructions 1, 2004     Sweden TIAS Jan. Form 1040ez 2012 instructions 1, 1996     Protocol TIAS Jan. Form 1040ez 2012 instructions 1, 2007     Switzerland TIAS Jan. Form 1040ez 2012 instructions 1, 1998     Thailand TIAS Jan. Form 1040ez 2012 instructions 1, 1998     Trinidad and Tobago TIAS 7047 Jan. Form 1040ez 2012 instructions 1, 1970 1971-2 C. Form 1040ez 2012 instructions B. Form 1040ez 2012 instructions 479   Tunisia TIAS Jan. Form 1040ez 2012 instructions 1, 1990     Turkey TIAS Jan. Form 1040ez 2012 instructions 1, 1998     Ukraine TIAS Jan. Form 1040ez 2012 instructions 1, 2001     United Kingdom TIAS Jan. Form 1040ez 2012 instructions 1, 2004     Venezuela TIAS Jan. Form 1040ez 2012 instructions 1, 2000      1(TIAS) — Treaties and Other International Act Series. Form 1040ez 2012 instructions  2Information on the treaty can be found in Publication 597, Information on the United States—Canada Income Tax Treaty. Form 1040ez 2012 instructions 3The U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions -U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions R. Form 1040ez 2012 instructions income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. Form 1040ez 2012 instructions Prev  Up  Next   Home   More Online Publications

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The Form 1040ez 2012 Instructions

Form 1040ez 2012 instructions Publication 1544 - Main Content Table of Contents Why Report These Payments? Who Must File Form 8300?What Payments Must Be Reported? What Is Cash? Taxpayer Identification Number (TIN) What Is a Related Transaction? What About Suspicious Transactions? When, Where, and What To File Examples Penalties How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). Form 1040ez 2012 instructions Why Report These Payments? Drug dealers and smugglers often use large cash payments to “launder” money from illegal activities. Form 1040ez 2012 instructions Laundering means converting “dirty” or illegally-gained money to “clean” money. Form 1040ez 2012 instructions The government can often trace this laundered money through the payments you report. Form 1040ez 2012 instructions Laws passed by Congress require you to report these payments. Form 1040ez 2012 instructions Your compliance with these laws provides valuable information that can stop those who evade taxes and those who profit from the drug trade and other criminal activities. Form 1040ez 2012 instructions The USA PATRIOT Act of 2001 increased the scope of these laws to help trace funds used for terrorism. Form 1040ez 2012 instructions Who Must File Form 8300? Generally, any person in a trade or business who receives more than $10,000 in cash in a single transaction or in related transactions must file Form 8300. Form 1040ez 2012 instructions For example, you may have to file Form 8300 if you are a dealer in jewelry, furniture, boats, aircraft, or automobiles; a pawnbroker; an attorney; a real estate broker; an insurance company; or a travel agency. Form 1040ez 2012 instructions Special rules for clerks of federal or state courts are discussed later under Bail received by court clerks. Form 1040ez 2012 instructions However, you do not have to file Form 8300 if the transaction is not related to your trade or business. Form 1040ez 2012 instructions For example, if you own a jewelry store and sell your personal automobile for more than $10,000 in cash, you would not submit a Form 8300 for that transaction. Form 1040ez 2012 instructions Transaction defined. Form 1040ez 2012 instructions    A “transaction” occurs when: Goods, services, or property are sold; Property is rented; Cash is exchanged for other cash; A contribution is made to a trust or escrow account; A loan is made or repaid; or Cash is converted to a negotiable instrument, such as a check or a bond. Form 1040ez 2012 instructions Person defined. Form 1040ez 2012 instructions   A “person” includes an individual, a company, a corporation, a partnership, an association, a trust, or an estate. Form 1040ez 2012 instructions   Exempt organizations, including employee plans, are also “persons. Form 1040ez 2012 instructions ” However, exempt organizations do not have to file Form 8300 for a more-than-$10,000 charitable cash contribution they receive since it is not received in the course of a trade or business. Form 1040ez 2012 instructions Foreign transactions. Form 1040ez 2012 instructions   You do not have to file Form 8300 if the entire transaction (including the receipt of cash) takes place outside of: The 50 states, The District of Columbia, Puerto Rico, or A possession or territory of the United States. Form 1040ez 2012 instructions However, you must file Form 8300 if any part of the transaction (including the receipt of cash) occurs in Puerto Rico or a possession or territory of the United States and you are subject to the Internal Revenue Code. Form 1040ez 2012 instructions Bail received by court clerks. Form 1040ez 2012 instructions   Any clerk of a federal or state court who receives more than $10,000 in cash as bail for an individual charged with any of the following criminal offenses must file Form 8300: Any federal offense involving a controlled substance, Racketeering, Money laundering, and Any state offense substantially similar to (1), (2), or (3) above. Form 1040ez 2012 instructions For more information about the rules that apply to court clerks, see Section 1. Form 1040ez 2012 instructions 6050I-2 of the Income Tax Regulations. Form 1040ez 2012 instructions What Payments Must Be Reported? You must file Form 8300 to report cash paid to you if it is: Over $10,000, Received as: One lump sum of over $10,000, Installment payments that cause the total cash received within 1 year of the initial payment to total more than $10,000, or Other previously unreportable payments that cause the total cash received within a 12-month period to total more than $10,000, Received in the course of your trade or business, Received from the same buyer (or agent), and Received in a single transaction or in related transactions (defined later). Form 1040ez 2012 instructions What Is Cash? Cash is: The coins and currency of the United States (and any other country), and A cashier's check, bank draft, traveler's check, or money order you receive, if it has a face amount of $10,000 or less and you receive it in: A designated reporting transaction (defined later), or Any transaction in which you know the payer is trying to avoid the reporting of the transaction on Form 8300. Form 1040ez 2012 instructions Cash may include a cashier's check even if it is called a “treasurer's check” or “bank check. Form 1040ez 2012 instructions ” Cash does not include a check drawn on an individual's personal account. Form 1040ez 2012 instructions A cashier's check, bank draft, traveler's check, or money order with a face amount of more than $10,000 is not treated as cash. Form 1040ez 2012 instructions These items are not defined as cash and you do not have to file Form 8300 when you receive them because, if they were bought with currency, the bank or other financial institution that issued them must file a report on FinCEN Form 104. Form 1040ez 2012 instructions Example 1. Form 1040ez 2012 instructions You are a coin dealer. Form 1040ez 2012 instructions Bob Green buys gold coins from you for $13,200. Form 1040ez 2012 instructions He pays for them with $6,200 in U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions currency and a cashier's check having a face amount of $7,000. Form 1040ez 2012 instructions The cashier's check is treated as cash. Form 1040ez 2012 instructions You have received more than $10,000 cash and must file Form 8300 for this transaction. Form 1040ez 2012 instructions Example 2. Form 1040ez 2012 instructions You are a retail jeweler. Form 1040ez 2012 instructions Mary North buys an item of jewelry from you for $12,000. Form 1040ez 2012 instructions She pays for it with a personal check payable to you in the amount of $9,600 and traveler's checks totaling $2,400. Form 1040ez 2012 instructions Because the personal check is not treated as cash, you have not received more than $10,000 cash in the transaction. Form 1040ez 2012 instructions You do not have to file Form 8300. Form 1040ez 2012 instructions Example 3. Form 1040ez 2012 instructions You are a boat dealer. Form 1040ez 2012 instructions Emily Jones buys a boat from you for $16,500. Form 1040ez 2012 instructions She pays for it with a cashier's check payable to you in the amount of $16,500. Form 1040ez 2012 instructions The cashier's check is not treated as cash because its face amount is more than $10,000. Form 1040ez 2012 instructions You do not have to file Form 8300 for this transaction. Form 1040ez 2012 instructions Designated Reporting Transaction A designated reporting transaction is the retail sale of any of the following: A consumer durable, such as an automobile or boat. Form 1040ez 2012 instructions A consumer durable is property, other than land or buildings, that: Is suitable for personal use, Can reasonably be expected to last at least 1 year under ordinary use, Has a sales price of more than $10,000, and Can be seen or touched (tangible property). Form 1040ez 2012 instructions For example, a $20,000 car is a consumer durable, but a $20,000 dump truck or factory machine is not. Form 1040ez 2012 instructions The car is a consumer durable even if you sell it to a buyer who will use it in a business. Form 1040ez 2012 instructions A collectible (for example, a work of art, rug, antique, metal, gem, stamp, or coin). Form 1040ez 2012 instructions Travel or entertainment, if the total sales price of all items sold for the same trip or entertainment event in one transaction (or related transactions) is more than $10,000. Form 1040ez 2012 instructions To figure the total sales price of all items sold for a trip or entertainment event, you include the sales price of items such as airfare, hotel rooms, and admission tickets. Form 1040ez 2012 instructions Example. Form 1040ez 2012 instructions You are a travel agent. Form 1040ez 2012 instructions Ed Johnson asks you to charter a passenger airplane to take a group to a sports event in another city. Form 1040ez 2012 instructions He also asks you to book hotel rooms and admission tickets for the group. Form 1040ez 2012 instructions In payment, he gives you two money orders, each for $6,000. Form 1040ez 2012 instructions You have received more than $10,000 cash in this designated reporting transaction. Form 1040ez 2012 instructions You must file Form 8300. Form 1040ez 2012 instructions Retail sale. Form 1040ez 2012 instructions   The term “retail sale” means any sale made in the course of a trade or business that consists mainly of making sales to ultimate consumers. Form 1040ez 2012 instructions   Thus, if your business consists mainly of making sales to ultimate consumers, all sales you make in the course of that business are retail sales. Form 1040ez 2012 instructions This includes any sales of items that will be resold. Form 1040ez 2012 instructions Broker or intermediary. Form 1040ez 2012 instructions   A designated reporting transaction includes the retail sale of items (1), (2), or (3) of the preceding list, even if the funds are received by a broker or other intermediary, rather than directly by the seller. Form 1040ez 2012 instructions Exceptions to Definition of Cash A cashier's check, bank draft, traveler's check, or money order you received in a designated reporting transaction is not treated as cash if one of the following exceptions applies. Form 1040ez 2012 instructions Exception for certain bank loans. Form 1040ez 2012 instructions   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is the proceeds from a bank loan. Form 1040ez 2012 instructions As proof that it is from a bank loan, you may rely on a copy of the loan document, a written statement or lien instruction from the bank, or similar proof. Form 1040ez 2012 instructions Example. Form 1040ez 2012 instructions You are a car dealer. Form 1040ez 2012 instructions Mandy White buys a new car from you for $11,500. Form 1040ez 2012 instructions She pays you with $2,000 of U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions currency and a cashier's check for $9,500 payable to you and her. Form 1040ez 2012 instructions You can tell that the cashier's check is the proceeds of a bank loan because it includes instructions to you to have a lien put on the car as security for the loan. Form 1040ez 2012 instructions For this reason, the cashier's check is not treated as cash. Form 1040ez 2012 instructions You do not have to file Form 8300 for the transaction. Form 1040ez 2012 instructions Exception for certain installment sales. Form 1040ez 2012 instructions   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if it is received in payment on a promissory note or an installment sales contract (including a lease that is considered a sale for federal tax purposes). Form 1040ez 2012 instructions However, this exception applies only if: You use similar notes or contracts in other sales to ultimate consumers in the ordinary course of your trade or business, and The total payments for the sale that you receive on or before the 60th day after the sale are 50% or less of the purchase price. Form 1040ez 2012 instructions Exception for certain down payment plans. Form 1040ez 2012 instructions   A cashier's check, bank draft, traveler's check, or money order is not treated as cash if you received it in payment for a consumer durable or collectible, and all three of the following statements are true. Form 1040ez 2012 instructions You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the date of sale. Form 1040ez 2012 instructions You receive it more than 60 days before the date of sale. Form 1040ez 2012 instructions You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. Form 1040ez 2012 instructions Exception for travel and entertainment. Form 1040ez 2012 instructions   A cashier's check, bank draft, traveler's check, or money order received for travel or entertainment is not treated as cash if all three of the following statements are true. Form 1040ez 2012 instructions You receive it under a payment plan requiring: One or more down payments, and Payment of the rest of the purchase price by the earliest date that any travel or entertainment item (such as airfare) is furnished for the trip or entertainment event. Form 1040ez 2012 instructions You receive it more than 60 days before the date on which the final payment is due. Form 1040ez 2012 instructions You use payment plans with the same or substantially similar terms when selling to ultimate consumers in the ordinary course of your trade or business. Form 1040ez 2012 instructions Taxpayer Identification Number (TIN) You must furnish the correct TIN of the person or persons from whom you receive the cash. Form 1040ez 2012 instructions If the transaction is conducted on the behalf of another person or persons, you must furnish the TIN of that person or persons. Form 1040ez 2012 instructions If you do not know a person's TIN, you have to ask for it. Form 1040ez 2012 instructions You may be subject to penalties for an incorrect or missing TIN. Form 1040ez 2012 instructions There are three types of TINs. Form 1040ez 2012 instructions The TIN for an individual, including a sole proprietor, is the individual's social security number (SSN). Form 1040ez 2012 instructions The TIN for a nonresident alien individual who needs a TIN but is not eligible to get an SSN is an IRS individual taxpayer identification number (ITIN). Form 1040ez 2012 instructions An ITIN has nine digits, similar to an SSN. Form 1040ez 2012 instructions The TIN for other persons, including corporations, partnerships, and estates, is the employer identification number (EIN). Form 1040ez 2012 instructions Exception. Form 1040ez 2012 instructions   You are not required to provide the TIN of a person who is a nonresident alien individual or a foreign organization if that person or foreign organization: Does not have income effectively connected with the conduct of a U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions trade or business; Does not have an office or place of business, or a fiscal or paying agent in the United States; Does not file a federal tax return; Does not furnish a withholding certificate described in §1. Form 1040ez 2012 instructions 1441-1(e)(2) or (3) or 1. Form 1040ez 2012 instructions 1441-5(c)(2)(iv) or (3)(iii) to the extent required under 1. Form 1040ez 2012 instructions 1441-1(e)(4)(vii); Does not have to furnish a TIN on any return, statement, or other document as required by the income tax regulations under section 897 or 1445; or In the case of a nonresident alien individual, the individual has not chosen to file a joint federal income tax return with a spouse who is a U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions citizen or resident. Form 1040ez 2012 instructions What Is a Related Transaction? Any transactions between a buyer (or an agent of the buyer) and a seller that occur within a 24-hour period are related transactions. Form 1040ez 2012 instructions If you receive over $10,000 in cash during two or more transactions with one buyer in a 24-hour period, you must treat the transactions as one transaction and report the payments on Form 8300. Form 1040ez 2012 instructions For example, if you sell two products for $6,000 each to the same customer in 1 day and the customer pays you in cash, these are related transactions. Form 1040ez 2012 instructions Because they total $12,000 (more than $10,000), you must file Form 8300. Form 1040ez 2012 instructions More than 24 hours between transactions. Form 1040ez 2012 instructions   Transactions are related even if they are more than 24 hours apart if you know, or have reason to know, that each is one of a series of connected transactions. Form 1040ez 2012 instructions   For example, you are a travel agent. Form 1040ez 2012 instructions A client pays you $8,000 in cash for a trip. Form 1040ez 2012 instructions Two days later, the same client pays you $3,000 more in cash to include another person on the trip. Form 1040ez 2012 instructions These are related transactions, and you must file Form 8300 to report them. Form 1040ez 2012 instructions What About Suspicious Transactions? If you receive $10,000 or less in cash, you may voluntarily file Form 8300 if the transaction appears to be suspicious. Form 1040ez 2012 instructions A transaction is suspicious if it appears that a person is trying to cause you not to file Form 8300 or is trying to cause you to file a false or incomplete Form 8300, or if there is a sign of possible illegal activity. Form 1040ez 2012 instructions If you are suspicious, you are encouraged to call the local IRS Criminal Investigation Division as soon as possible. Form 1040ez 2012 instructions Or, you can call the FinCEN Financial Institution Hotline toll free at 1-866-556-3974. Form 1040ez 2012 instructions When, Where, and What To File The amount you receive and when you receive it determine when you must file. Form 1040ez 2012 instructions Generally, you must file Form 8300 within 15 days after receiving a payment. Form 1040ez 2012 instructions If the Form 8300 due date (the 15th or last day you can timely file the form) falls on a Saturday, Sunday, or legal holiday, it is delayed until the next day that is not a Saturday, Sunday, or legal holiday. Form 1040ez 2012 instructions More than one payment. Form 1040ez 2012 instructions   In some transactions, the buyer may arrange to pay you in cash installment payments. Form 1040ez 2012 instructions If the first payment is more than $10,000, you must file Form 8300 within 15 days. Form 1040ez 2012 instructions If the first payment is not more than $10,000, you must add the first payment and any later payments made within 1 year of the first payment. Form 1040ez 2012 instructions When the total cash payments are more than $10,000, you must file Form 8300 within 15 days. Form 1040ez 2012 instructions   After you file Form 8300, you must start a new count of cash payments received from that buyer. Form 1040ez 2012 instructions If you receive more than $10,000 in additional cash payments from that buyer within a 12-month period, you must file another Form 8300. Form 1040ez 2012 instructions You must file the form within 15 days of the payment that causes the additional payments to total more than $10,000. Form 1040ez 2012 instructions   If you are already required to file Form 8300 and you receive additional payments within the 15 days before you must file, you can report all the payments on one form. Form 1040ez 2012 instructions Example. Form 1040ez 2012 instructions On January 10, you receive a cash payment of $11,000. Form 1040ez 2012 instructions You receive additional cash payments on the same transaction of $4,000 on February 15, $5,000 on March 20, and $6,000 on May 12. Form 1040ez 2012 instructions By January 25, you must file a Form 8300 for the $11,000 payment. Form 1040ez 2012 instructions By May 27, you must file an additional Form 8300 for the additional payments that total $15,000. Form 1040ez 2012 instructions Amending a Report?   If you are amending a report, check box 1a at the top of Form 8300. Form 1040ez 2012 instructions Complete the form in its entirety (Parts I-IV) and include the amended information. Form 1040ez 2012 instructions Do not attach a copy of the original report. Form 1040ez 2012 instructions Where to file. Form 1040ez 2012 instructions   Mail the form to the address given in the Form 8300 instructions. Form 1040ez 2012 instructions Required statement to buyer. Form 1040ez 2012 instructions   You must give a written or electronic statement to each person named on any Form 8300 you must file. Form 1040ez 2012 instructions You can give the statement electronically only if the recipient agrees to receive it in that format. Form 1040ez 2012 instructions The statement must show the name and address of your business, the name and phone number of a contact person, and the total amount of reportable cash you received from the person during the year. Form 1040ez 2012 instructions It must state that you are also reporting this information to the IRS. Form 1040ez 2012 instructions   You must send this statement to the buyer by January 31 of the year after the year in which you received the cash that caused you to file the form. Form 1040ez 2012 instructions    You must keep a copy of every Form 8300 you file for 5 years. Form 1040ez 2012 instructions Examples Example 1. Form 1040ez 2012 instructions Pat Brown is the sales manager for Small Town Cars. Form 1040ez 2012 instructions On January 6, 2009, Jane Smith buys a new car from Pat and pays $18,000 in cash. Form 1040ez 2012 instructions Pat asks for identification from Jane to get the necessary information to complete Form 8300. Form 1040ez 2012 instructions A filled-in form is shown in this publication. Form 1040ez 2012 instructions Pat must mail the form to the address shown in the form's instructions by January 21, 2009. Form 1040ez 2012 instructions He must also send a statement to Jane by January 31, 2010. Form 1040ez 2012 instructions Example 2. Form 1040ez 2012 instructions Using the same facts given in Example 1, suppose Jane had arranged to make cash payments of $6,000 each on January 6, February 6, and March 6. Form 1040ez 2012 instructions Pat would have to file a Form 8300 by February 26 (17 days after receiving total cash payments within 1 year over $10,000 because February 21, 2009, is a Saturday). Form 1040ez 2012 instructions Pat would not have to report the remaining $6,000 cash payment because it is not more than $10,000. Form 1040ez 2012 instructions However, he could report it if he felt it was a suspicious transaction. Form 1040ez 2012 instructions Penalties There are civil penalties for failure to: File a correct Form 8300 by the date it is due, and Provide the required statement to those named in the Form 8300. Form 1040ez 2012 instructions If you intentionally disregard the requirement to file a correct Form 8300 by the date it is due, the penalty is the greater of: $25,000, or The amount of cash you received and were required to report (up to $100,000). Form 1040ez 2012 instructions There are criminal penalties for: Willful failure to file Form 8300, Willfully filing a false or fraudulent Form 8300, Stopping or trying to stop Form 8300 from being filed, and Setting up, helping to set up, or trying to set up a transaction in a way that would make it seem unnecessary to file Form 8300. Form 1040ez 2012 instructions If you willfully fail to file Form 8300, you can be fined up to $250,000 for individuals ($500,000 for corporations) or sentenced to up to 5 years in prison, or both. Form 1040ez 2012 instructions These dollar amounts are based on Section 3571 of Title 18 of the U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Code. Form 1040ez 2012 instructions The penalties for failure to file may also apply to any person (including a payer) who attempts to interfere with or prevent the seller (or business) from filing a correct Form 8300. Form 1040ez 2012 instructions This includes any attempt to structure the transaction in a way that would make it seem unnecessary to file Form 8300. Form 1040ez 2012 instructions Structuring means breaking up a large cash transaction into small cash transactions. Form 1040ez 2012 instructions How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. Form 1040ez 2012 instructions By selecting the method that is best for you, you will have quick and easy access to tax help. Form 1040ez 2012 instructions Free help with your return. Form 1040ez 2012 instructions   Free help in preparing your return is available nationwide from IRS-certified volunteers. Form 1040ez 2012 instructions The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Form 1040ez 2012 instructions Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Form 1040ez 2012 instructions To find the nearest VITA or TCE site, visit IRS. Form 1040ez 2012 instructions gov or call 1-800-906-9887 or 1-800-829-1040. Form 1040ez 2012 instructions   As part of the TCE program, AARP offers the Tax-Aide counseling program. Form 1040ez 2012 instructions To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. Form 1040ez 2012 instructions aarp. Form 1040ez 2012 instructions org/money/taxaide. Form 1040ez 2012 instructions   For more information on these programs, go to IRS. Form 1040ez 2012 instructions gov and enter keyword “VITA” in the upper right-hand corner. Form 1040ez 2012 instructions Internet. Form 1040ez 2012 instructions You can access the IRS website at IRS. Form 1040ez 2012 instructions gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. Form 1040ez 2012 instructions Go to IRS. Form 1040ez 2012 instructions gov and click on Where's My Refund. Form 1040ez 2012 instructions Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Form 1040ez 2012 instructions If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Form 1040ez 2012 instructions Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Form 1040ez 2012 instructions E-file your return. Form 1040ez 2012 instructions Find out about commercial tax preparation and e-file services available free to eligible taxpayers. Form 1040ez 2012 instructions Download forms, including talking tax forms, instructions, and publications. Form 1040ez 2012 instructions Order IRS products online. Form 1040ez 2012 instructions Research your tax questions online. Form 1040ez 2012 instructions Search publications online by topic or keyword. Form 1040ez 2012 instructions Use the online Internal Revenue Code, regulations, or other official guidance. Form 1040ez 2012 instructions View Internal Revenue Bulletins (IRBs) published in the last few years. Form 1040ez 2012 instructions Figure your withholding allowances using the withholding calculator online at  www. Form 1040ez 2012 instructions irs. Form 1040ez 2012 instructions gov/individuals. Form 1040ez 2012 instructions Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at  www. Form 1040ez 2012 instructions irs. Form 1040ez 2012 instructions gov/individuals. Form 1040ez 2012 instructions Sign up to receive local and national tax news by email. Form 1040ez 2012 instructions Get information on starting and operating a small business. Form 1040ez 2012 instructions Phone. Form 1040ez 2012 instructions Many services are available by phone. Form 1040ez 2012 instructions   Ordering forms, instructions, and publications. Form 1040ez 2012 instructions Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. Form 1040ez 2012 instructions You should receive your order within 10 days. Form 1040ez 2012 instructions Asking tax questions. Form 1040ez 2012 instructions Call the IRS with your tax questions at 1-800-829-1040. Form 1040ez 2012 instructions Solving problems. Form 1040ez 2012 instructions You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. Form 1040ez 2012 instructions An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. Form 1040ez 2012 instructions Call your local Taxpayer Assistance Center for an appointment. Form 1040ez 2012 instructions To find the number, go to www. Form 1040ez 2012 instructions irs. Form 1040ez 2012 instructions gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Form 1040ez 2012 instructions TTY/TDD equipment. Form 1040ez 2012 instructions If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. Form 1040ez 2012 instructions TeleTax topics. Form 1040ez 2012 instructions Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. Form 1040ez 2012 instructions Refund information. Form 1040ez 2012 instructions You can check the status of your refund on the new IRS phone app. Form 1040ez 2012 instructions Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. Form 1040ez 2012 instructions IRS2Go is a new way to provide you with information and tools. Form 1040ez 2012 instructions To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). Form 1040ez 2012 instructions Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. Form 1040ez 2012 instructions If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). Form 1040ez 2012 instructions Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. Form 1040ez 2012 instructions If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. Form 1040ez 2012 instructions Other refund information. Form 1040ez 2012 instructions To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. Form 1040ez 2012 instructions Evaluating the quality of our telephone services. Form 1040ez 2012 instructions To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. Form 1040ez 2012 instructions One method is for a second IRS representative to listen in on or record random telephone calls. Form 1040ez 2012 instructions Another is to ask some callers to complete a short survey at the end of the call. Form 1040ez 2012 instructions Walk-in. Form 1040ez 2012 instructions Many products and services are available on a walk-in basis. Form 1040ez 2012 instructions   Products. Form 1040ez 2012 instructions You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Form 1040ez 2012 instructions Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. Form 1040ez 2012 instructions Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. Form 1040ez 2012 instructions Services. Form 1040ez 2012 instructions You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. Form 1040ez 2012 instructions An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Form 1040ez 2012 instructions If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. Form 1040ez 2012 instructions No appointment is necessary—just walk in. Form 1040ez 2012 instructions If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. Form 1040ez 2012 instructions A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. Form 1040ez 2012 instructions If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. Form 1040ez 2012 instructions All other issues will be handled without an appointment. Form 1040ez 2012 instructions To find the number of your local office, go to www. Form 1040ez 2012 instructions irs. Form 1040ez 2012 instructions gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. Form 1040ez 2012 instructions Mail. Form 1040ez 2012 instructions You can send your order for forms, instructions, and publications to the address below. Form 1040ez 2012 instructions You should receive a response within 10 days after your request is received. Form 1040ez 2012 instructions  Internal Revenue Service 1201 N. Form 1040ez 2012 instructions Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. Form 1040ez 2012 instructions   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Form 1040ez 2012 instructions Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. Form 1040ez 2012 instructions We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. Form 1040ez 2012 instructions Remember, the worst thing you can do is nothing at all. Form 1040ez 2012 instructions   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. Form 1040ez 2012 instructions You face (or your business is facing) an immediate threat of adverse action. Form 1040ez 2012 instructions You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. Form 1040ez 2012 instructions   If you qualify for our help, we’ll do everything we can to get your problem resolved. Form 1040ez 2012 instructions You will be assigned to one advocate who will be with you at every turn. Form 1040ez 2012 instructions We have offices in every state, the District of Columbia, and Puerto Rico. Form 1040ez 2012 instructions Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. Form 1040ez 2012 instructions And our services are always free. Form 1040ez 2012 instructions   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. Form 1040ez 2012 instructions Our tax toolkit at www. Form 1040ez 2012 instructions TaxpayerAdvocate. Form 1040ez 2012 instructions irs. Form 1040ez 2012 instructions gov can help you understand these rights. Form 1040ez 2012 instructions   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. Form 1040ez 2012 instructions irs. Form 1040ez 2012 instructions gov/advocate. Form 1040ez 2012 instructions You can also call our toll-free number at 1-877-777-4778. Form 1040ez 2012 instructions   TAS also handles large-scale or systemic problems that affect many taxpayers. Form 1040ez 2012 instructions If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Form 1040ez 2012 instructions irs. Form 1040ez 2012 instructions gov/advocate. Form 1040ez 2012 instructions Low Income Taxpayer Clinics (LITCs). Form 1040ez 2012 instructions   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. Form 1040ez 2012 instructions Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. Form 1040ez 2012 instructions These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. Form 1040ez 2012 instructions Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. Form 1040ez 2012 instructions For more information and to find a clinic near you, see the LITC page on www. Form 1040ez 2012 instructions irs. Form 1040ez 2012 instructions gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. Form 1040ez 2012 instructions This publication is also available by calling 1-800-829-3676 or at your local IRS office. Form 1040ez 2012 instructions Free tax services. Form 1040ez 2012 instructions   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. Form 1040ez 2012 instructions Learn about free tax information from the IRS, including publications, services, and education and assistance programs. Form 1040ez 2012 instructions The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. Form 1040ez 2012 instructions The majority of the information and services listed in this publication are available to you free of charge. Form 1040ez 2012 instructions If there is a fee associated with a resource or service, it is listed in the publication. Form 1040ez 2012 instructions   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. Form 1040ez 2012 instructions DVD for tax products. Form 1040ez 2012 instructions You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. Form 1040ez 2012 instructions Prior-year forms, instructions, and publications. Form 1040ez 2012 instructions Tax Map: an electronic research tool and finding aid. Form 1040ez 2012 instructions Tax law frequently asked questions. Form 1040ez 2012 instructions Tax Topics from the IRS telephone response system. Form 1040ez 2012 instructions Internal Revenue Code—Title 26 of the U. Form 1040ez 2012 instructions S. Form 1040ez 2012 instructions Code. Form 1040ez 2012 instructions Links to other Internet based Tax Research Materials. Form 1040ez 2012 instructions Fill-in, print, and save features for most tax forms. Form 1040ez 2012 instructions Internal Revenue Bulletins. Form 1040ez 2012 instructions Toll-free and email technical support. Form 1040ez 2012 instructions Two releases during the year. Form 1040ez 2012 instructions  – The first release will ship the beginning of January. Form 1040ez 2012 instructions  – The final release will ship the beginning of March. Form 1040ez 2012 instructions Purchase the DVD from National Technical Information Service (NTIS) at www. Form 1040ez 2012 instructions irs. Form 1040ez 2012 instructions gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). Form 1040ez 2012 instructions This image is too large to be displayed in the current screen. Form 1040ez 2012 instructions Please click the link to view the image. Form 1040ez 2012 instructions Fill-in Form 8300 Prev  Up  Next   Home   More Online Publications